Anil Agrawal S/O Late Sadalal Agrawal vs. Union Of INDIA

CRLMB/10687/2023HC RajasthanGSTCNR RJHC02066019202321 August 2023Bench: BIRENDRA KUMAR2 pages

AI SummaryAllowed

Held

The Court allowed the bail application. The reasoning provided is brief, stating that considering the nature of the offences alleged and the quantum of punishment provided under the law, the bail application stands allowed. The operative directions are that the petitioner shall be released on bail upon furnishing a bail bond of Rs. 25,000/- with two sureties of like amount, subject to the condition that he fully cooperates in the trial and does not leave the country without court permission. Failure to comply with these conditions would be grounds for cancellation of bail. No specific issue was expressly left undecided.

Facts

The petitioner, Anil Agrawal, is seeking bail in a case registered under Sections 132(1)(b), (c), and (l) of the Central Goods and Service Tax Act. The allegations against him are that he created fake invoices to evade GST liability. The respondent, Union of India through the Intelligence Officer of DGGI, opposed the bail application. The respondent's contention is based on WhatsApp chats between the petitioner and concerned companies discussing fake invoices, and that the petitioner availed input tax credit amounting to Rs. 9.64 crores based on these fake invoices. The petitioner is currently in judicial custody since July 30, 2023.

Key Issues

1. Whether the petitioner is entitled to be released on bail under Section 439 of the Cr.P.C. considering the nature of the alleged offences under the Central Goods and Service Tax Act and the quantum of punishment provided therein? Petitioner's Argument: The judgment does not explicitly record arguments made by the petitioner's counsel regarding the grounds for bail, other than implicitly seeking bail. Respondent's Argument: The respondent argued against granting bail, citing the existence of WhatsApp chats indicating the petitioner's involvement in creating fake invoices. They further contended that the petitioner had availed input tax credit worth Rs. 9.64 crores based on these fake invoices, highlighting the gravity of the alleged economic offence.

Sections Cited

Section 132(1)(b), Section 132(1)(c), Section 132(1)(l), Section 439

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous Bail Application No. 10687/2023 Anil Agrawal S/o Late Sadalal Agrawal, aged about 40 years, R/o 04, Vidhyasagar Colony, Dev Dungri Road, Madan Ganj, Kishangarh Ajmer, Rajasthan -305801 (At Present In Judicial Custody And Confined In Central Jail, Jaipur Since 30.07.2023) ----Petitioner Versus Union Of India, Through Intelligence Officer, O/o Additional Directorate General, Dggi, Zonal Office, Jaipur Through Central Govt. Standing Counsel DGGI ----Respondent For Petitioner(s) : Mr. Siddharth Ranka, Adv. Mr. Muzaffar Iqbal, Adv. Ms. Apeksha Bapna, Adv. For Respondent(s) : Mr. Kinshuk Jain, Adv. Senior Standing Counsel for DGGI HON'BLE MR. JUSTICE BIRENDRA KUMAR

Order 21/08/2023

This Criminal Misc. Bail Application has been brought under Section 439

of Cr.P.C.

in Case

No.

No. DGGI/INT/INTL/927/2023-Gr.A-O/o-ADG-DGGI-JZU-ZU-Jaipur registered for offences under Sections 132(1)(b), (c) (l) of the Central Goods and Service Tax Act.

Allegation against the petitioner is of creation of fake invoices to evade his liability to pay GST.

Learned counsel for the respondent has

The judgment continues below.

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Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.